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[{"key": "dc.contributor.author", "value": "Aryal, Nabin", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2017-06-26T13:57:26Z", "language": "", "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2017-06-26T13:57:26Z", "language": "", "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2017", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1704301", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/54674", "language": "", "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Materiality has been heavily emphasized in different sustainability reporting guidelines\r\nto increase the quality of the sustainability reports and report issues that are most\r\naligned with the company\u2019s most significant economic, environmental and social issues.\r\nIn this thesis materiality analysis in sustainability reporting is analyzed. Firstly, in the\r\ntheoretical part, the concept of sustainability reporting and materiality is explained\r\nalong with the provision of materiality in different reporting guidelines. In this research\r\nsection, fifteen different airlines\u2019 sustainability reports are analyzed to find out how the\r\nmateriality analysis is carried out in the airlines. The study is focused on airlines\r\nbecause; air transportation is one of the most energy intensive forms of transportation\r\nthat has major impacts on noise, local air pollution and GHG emission.\r\nThe thesis concludes that materiality assessment is carried out improperly by most of the\r\nairlines and the process is not transparent as very less information is given regarding the\r\nassessment process. Similarly, there is need for more inclusive stakeholder involvement\r\nin the materiality assessment process. The research findings also showed differences in\r\nthe number, theme and presentation of identified material issues by the airlines in their\r\nsustainability reports. The thesis contributes to the understanding of materiality in nonfinancial\r\nreporting and suggests appropriate method to carry out the materiality\r\nanalysis in sustainability reporting. Further, research on this topic could be conducted\r\nby focusing the materiality analysis on single company or taking the stakeholders\u2019 views\r\non the identified material issues.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Nabin Aryal (naaryal) on 2017-06-26 13:57:26.182567. Form: Master's Thesis publishing form (https://kirjasto.jyu.fi/publish-and-buy/publishing-forms/masters-thesis-publishing-form). JyX data: [jyx_publishing-allowed (fi) =True]", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2017-06-26T13:57:26Z\r\nNo. of bitstreams: 2\r\nURN:NBN:fi:jyu-201706263049.pdf: 1351139 bytes, checksum: e24de2da69ac83520d169d80ee30914c (MD5)\r\nlicense.html: 4300 bytes, checksum: df21176395c7a158f4c18bc3b8fd645f (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2017-06-26T13:57:26Z (GMT). No. of bitstreams: 2\r\nURN:NBN:fi:jyu-201706263049.pdf: 1351139 bytes, checksum: e24de2da69ac83520d169d80ee30914c (MD5)\r\nlicense.html: 4300 bytes, checksum: df21176395c7a158f4c18bc3b8fd645f (MD5)\r\n Previous issue date: 2017", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (64 sivua)", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "eng", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "Sustainability", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "Sustainability reporting", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "GRI", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "Materiality", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "Stakeholders", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "Airlines", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "Materiality matrix", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "Emission", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "Air transportation", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Materiality assessment in sustainability reporting : case study of the airline industry", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-201706263049", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": 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